85232439 ÷ 806 
We want to figure out the number of times 85232439 can be divided by 806.

Let's proceed to step 1:
8 divided by 806 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 806

On to step 2:
85 divided by 806 is 0 with a remainder of 85.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 85, we end up with 85.
Take the next digit (2) from the dividend and append it to 85, then repeat: 852 / 806

Advancing to step 3:
When dividing 852 by 806, we get 1 with a remainder of 46.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 806 from 852, we get 46.
Take the next digit (3) from the dividend and append it to 46, then repeat: 463 / 806

Let's proceed to step 4:
The number 806 fits into 463 0 times, leaving a remainder of 463.
Write down 0 as next digit of the result. 
Result so far: 10.0
The remainder is 463 after subtracting 0 from 463.
Include the next digit (2) from the dividend after 463, then repeat: 4632 / 806

Going ahead to step 5:
If we divide 4632 by 806, we get 5 and a remainder of 602.
The next digit of our result is 5. 
Result so far: 105.0
If we subtract 4030 from 4632, we get 602.
Take the next digit (4) from the dividend and append it to 602, then repeat: 6024 / 806

Going ahead to step 6:
The number 806 fits into 6024 7 times, leaving a remainder of 382.
Write down 7 as next digit of the result. 
Result so far: 1057.0
The remainder is 382 after subtracting 5642 from 6024.
Bring next digit (3) of the dividend behind the 382 and repeat the process: 3823 / 806

Let's proceed to step 7:
When dividing 3823 by 806, we get 4 with a remainder of 599.
Write down 4 as next digit of the result. 
Result so far: 10574.0
Deduct 3224 from 3823 and we're left with 599.
Grab the next digit (9) from the dividend, add it to 599, then carry on: 5999 / 806

Going ahead to step 8:
5999 divided by 806 is 7 with a remainder of 357.
Put 7 as the next digit of the answer. 
Result so far: 105747.0
Subtract 5642 from 5999 to get 357.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3570, and continue the process.

Let's proceed to step 9:
3570 divided by 806 is 4 with a remainder of 346.
Put 4 as the next digit of the answer. 
Result so far: 105747.4
The remainder is 346 after subtracting 3224 from 3570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

Moving on to step 10:
When dividing 3460 by 806, we get 4 with a remainder of 236.
The next digit of our result is 4. 
Result so far: 105747.44
If we subtract 3224 from 3460, we get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Our division results in 105747.44 with a remaining 0.236.